BUSINESS TAXATION (4TH SEMESTER MBA)

Question 1 : A person includes :

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a) Only individual
b) Only individual and HUF
c) Individuals, HUF, Firm, Company only
d) Individuals, HUF, Company, Firm, AOP or BOI, Local Authority, Every Artificial Juridical
person

Question 2 : Every assesses is a person and

a) Every person is also an assesse

b) Every person need not be an assesse
c) An individual is always an assesse
d) A HUF is always an assesse

Question 3 : Assessment year can be a period of :

a) Only more than 12 months

b) 12 months and less than 12 months
c) Only 12 months
d) 12 months and more than 12 months

Question 4 : Year in which income is taxable is known as _______ and year in which income is
earned is known as _________________

a) Previous year, Assessment year

b) Assessment year, Previous year
c) Assessment year, Assessment year
d) Previous year, Previous year

Question 5 : All assesses are required to follow :

a) Uniform previous year which must be calendar year only

b) Uniform previous year which must be financial year only
c) Any period of 12 months
d) Period starting from 1st July to 30th June only.

Question 6 : Previous year started from

a) April
b) March
c) January
d) September

Question 7 : Who is Tax payer ?

a) Assessee
b) Businessman
 c) Trust
d) Farmer
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Question 8 : Health and Education cess on tax payable is at :

a) 4%
b) 1%
c) 3%
d) 5%

Question 9 : Right to enforce partition of H.U.F. is available to

a) Only male members

b) Only female members
c) Both male as well as female
d) None of these members

Question 10 : Above 80 aged persons are called as

a) Senior Citizen
b) Old Man
c) Super Senior Citizen
d) Retired Person

Question 11 : One of the basic conditions under residential Status is how many days.

a) 186
b) 182
c) 181
d) 180

Question 12 : Who is an ordinarily Resident ?

a) Both basic and additional

b) Only basic
c) Only additional
d) Not basic and additional conditions

Question 13 : Income accrued outside India and received outside India is taxable in case of :

a) Resident and ordinary resident (ROR) only

b) Resident but not ordinary resident (RNOR) only
c) Non resident only
d) ROR, RNOR and Non-Resident.

Question 14 : Residential status to be determined for :

a) Previous year
b) Assessment year
c) Accounting year
 d) None of these

Question 15 : Taxable Income of a person is determined on the basis of his :

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a) Residential status in India
b) Citizenship in India
c) None of these
d) Both of the above

Question 16 : An Indian company is always :

a) Resident in India
b) Non-resident in India
c) Not ordinarily resident in India
d) None of these

Question 17 : Dividend paid by an Indian company is :

a) Taxable in India in the hands of the recipient

b) Exempt in the hands of recipient
c) Taxable in the hands of the company and exempt in the hands of the recipient
d) None of these

Question 18 : Under section 17(1) defines –

a) Income from business

b) Capital gains
c) Income from other sources
d) Income from salaries

Question 19 : For Gratuity under payment of Gratuity Act –

a) Salary = Basic pay

b) Salary = Basic + Allowances
c) Salary = Basic + Allowances + Bonus
d) Salary = Salary = Basic + Full DA

Question 20 : Professional tax paid u/s

a) 16 (5)
b) 16 (2)
c) 16 (4)
d) 16 (3)

Question 21: Salary under section 17 (1) does not includes

a) Wages
b) Pension
c) Interest
d) Gratuity
Question 22: taxable allowance from salary

a) Conveyance Allowance
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b) Dearness Allowances
c) Children Education Allowances
d) Entertainment Allowances
Question 23: Sec-22 Income Tax Act 1961 does not includes income under the head house
property from;

a) House
b) Building
c) Bungalows
d) Party plot

Question 24: Capital gain tax liability arises when following condition get satisfied:

a) There should be a capital asset

b) There should be a transfer
c) Transfer should be in previous year
d) All of the above

Question 25: ___________income is not chargeable under profit/ gain from Business/ Profession;

a) Any interest, salary, bonus, commission received by partner of a firm

b) Dividend on share
c) Income derived by trade/profession
d) Income from speculative transaction

Question 26:Long term capital Assets (shares) is held for;

a) More than 36 months
b) More than 12 months
c) More than 24 months
d) Not more than 36 months

Question 27: Income from others sources includes;

a) Dividend
b) Duty drawback
c) Income from speculative transaction
d) All of the above

Question 28:Share____________from partnership firm is exempted us 10 (2A);

a) Interest
b) Profit
c) Remuneration
d) All of the above

Question 29: Interest on public provident fund investment is_________;

a) Taxable under the Head: Income from other sources
b) Taxable under the Head: Income from Business and profession
 c) Allowed as Deduction
d) Exempted from Income
5
Question 30 : What is MAT?
a) Maximum Alternative Tax
b) Maximum Advance Tax
c) Minimum Advance Tax
d) Minimum Alternative Tax

Question 31: A reflationary (expansionist) fiscal policy could include:

a) Lower interest rates

b) Increased lending by the banks
c) An increase in corporation tax
d) An increase in discretionary government spending

Question 32: If the economy grows, the government's budget position should automatically:

a) Worsen
b) Improve
c) Stay the same
d) Decrease with inflation

Question 33: Fiscal drag occurs when:

a) Tax bands do not increase with inflation
b) Tax rates move inversely with inflation
c) Government spending falls to reduce aggregate demand
d) Tax bands increase with inflation

Question 34: If the marginal rate of tax is 40% and consumers' income increases from Rs. 10,000 to
Rs. 12,000:

a) The amount of tax paid will increase by Rs. 4,800

b) The amount of tax paid will increase by Rs. 4,000
c) The amount of tax paid will increase by Rs. 800
d) The total tax paid will be Rs. 4,800

Question 35: Imagine there is no tax on income up to Rs. 10,000; after that, there is a tax of 50%.
What is the average tax rate on an income of Rs. 20,000?

a) Rs. 5,000
b) 20%
c) 25%
d) Rs. 10,000
Question 36: The marginal rate of tax paid is:
 a) The total tax paid / total income
b) Total income / total tax paid
c) Change in the tax paid / change in income 6
d) Change in income / change in tax paid
Question 37: In a regressive tax system:

a) The amount of tax paid increases with income

b) The average rate of tax decreases with less income
c) The average rate of tax falls as income increases
d) The average rate of tax is constant as income increases
Question 38: The Public Sector Net Cash Borrowing is:

a) A measure of the government's trade position

b) A measure of the government's budget position
c) A measure of the government's total debt
d) A measure of the government's monetary stance
Question 39: A government might use tax to:

a) Discourage consumption of goods with positive externalities

b) Discourage consumption of public goods
c) Discourage consumption of merit goods
d) Discourage consumption of goods with negative externalities

Question 40: A budget deficit is likely to:

a) Boost aggregate demand

b) Lead to less import spending
c) Lead to falling prices
d) Leads to more unemployment

41. Income Tax Act was passed in the year _.

a) 1947
b) 1950
c) 1961
d) 1991
42. Life Insurance Corporation of India is a .

a) AOP
b) Firm
c) Company
d) Individual
43. ___is an artificial person registered under Indian Companies Act 1956.
 a) Individual
b) Company
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c) Firm
d) Local Authority
44. Which one of the following taxes is not levied by the State Government?

a) Entertainment tax
b) VAT
c) Professional tax
d) None of the above
45. The first income tax act was introduced in the year

a) 1918
b) 1861
c) 1860
d) 1886
46. The apex body of Income Tax Department. Is

a) Finance Ministry of Central Govt.

b) Central Govt. of India.
c) CBDT
d) Dept. of Revenue
47. Income received or deemed to be received in India (whether accrued in or outside India) is
taxable in case of

a) Resident
b) Not Ordinarily Resident
c) Non Resident
d) All of the above
48. The Income Tax Act, which is still in force in India, was enforced in

a) 1922
b) 1961
c) 1860
d) None of the above
49. Mr. X has started has business from 1st Sept '16 and does not have any other source of
income. His first previous year will start from

a) 1st April '16

 b) 1st Sept '16
c) Any of the above
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d) None of the above.

50. According to Section 2(7) of Income Tax Act "Assessee" means a person

a) By whom any tax or other sum of money is payable

b) By whom any proceeding under the Act has been taken
c) Who is deemed to be an assessee in default under any provision of this Act
d) All of the above
51. The house rent allowance (HRA) under the salary head of Income Tax Act is given by .

a) Section 10
b) Section 10(13A)
c) Section11(13B)
d) Section11
52. Children Education allowance is exempted for _ child/ children.

a) One
b) Two
c) Three
d) Four
53. Pension is under the salary head.

a) Fully taxable
b) Partially taxable
c) Not taxable
d) None of the above
54. The salary, remuneration or compensation received by the partners is taxable under the
head

a) Income from Other Sources

b) Income from Business
c) Salary
d) None of the above
55. The death-cum-retirement gratuity received by the Government Employee or employee of
local authority is .

a) Partially exempted
 b) Fully exempted
c) Half taxable
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d) None of the above
56. Under Section 15 of Income Tax Act, the salary due in previous years and even if it is not
received is .

a) Taxable
b) Not taxable
c) Partially taxable
d) None of the above
57. Provident Fund Act was passed in the year .

a) 1932
b) 1956
c) 1925
d) 1922
58. Rent Free Accommodation given to an employee by the employer is a .

a) Allowance
b) Perquisite
c) Profit in lieu of salary
d) None of the above
59. The Payment of Gratuity Act came into force in .

a) 1973
b) 1980
c) 1991
d) 1972
60. The entertainment allowance is applicable to .

a) Private sector employees

b) Public sector employees
c) Government employees
d) All of the above
61. is the rent fixed under Rent control Act.

a) Municipal rental value

b) Fair rental value
c) Standard rent
 d) Real rent
62. Expected Rent can be determined in the following way
1
a) Higher of Municipal Value & Fair Rent 0

b) Lower of Municipal Value & Fair Rent

c) Higher of Municipal Value & Fair Rent subject to maximum of Standard Rent
d) Any of the above
63. Under the Head Income from House Property, the basis of charge is the of
property.

a) Annual value
b) Quarterly
value
c) Half-quarterly
value
d) None of the
above
64. Mr. Ram owns a house property. He lent it to Laxman at`10,000 p.m. Laxman sublet it to Mr.
Maruti on monthly rent of`20,000 p.m. Rental income of Ram is taxable under the head .

a) Income from Salary

b) Income from Other Sources
c) Income from House Property
d) Income from Business

65. Mr. Ram owns a house property. He lent it to Laxman at`10,000 p.m. Laxman sublet it to
Mr. Maruti on monthly rent of`20,000 p.m. Rental income of Laxman is taxable under the
head .

a) Income from Salary

b) Income from Other Sources
c) Income from House Property
d) Income from Business
66. The value of concessional loans to employees is determined on the basis of lending rates of
for the same purpose.

a) SBI
b) RBI
c) Central
Governme
nt
d) State
Governme
 nt
67. Deduction from annual value is allowed under .
1
a) Section 24
1
b) Section 25
c) Section 27
d) Section 28
68. ______% standard deduction is allowed on annual value.
a) 20
b) 30
c) 40
d) 50
69. For computation of Gross Annual Value, if actual rent is more than expected rent, then we
select the .
a) Actual rent
b) Expected rent
c) Any of the above
d) None of the above
70. Under the Income Tax Act, 1961, depreciation on machinery is charged on .
a) Purchase price of the
machinery
b) Written down value of the
machinery
c) Market price of the machinery
d) All of the above

71. Income chargeable under the head ‘Profits and Gains from Business or Profession’ is
covered under .

a) Section 23
b) Section 24
c) Section 28
d) Section 27
72. The transfer of old movable assets will be tax-free if it is used for .
a. 1 year
b. 5 years
c. 10 years
 d. 15 year
73. _______are not treated as agricultural income.
1
a) Income from poultry farming
2
b) Income from bee heaving
c) Purchase of standing crop
d) All of the above

74. Section 45 of Income Tax Act, 1961 is related to ___

a) Capital assets
b) Assets
c) Capital expenses
d) Capital gain

75. Long-term Capital Loss can only be set off against .

a) Long-term capital loss
b) Short-term capital loss
c) Long-term capital gain
d) All of the above

76. Loss from speculation business cannot be set off against profit from any non-speculation
business, however .

a) Loss from non-speculative business can be set off against speculation income
b) Loss from non-speculative business cannot be set off against speculation income
c) Profit from non-speculative business can be set off againstspeculation income
d) None of the above
77. In Income Tax Act, 1961, deduction under sections 80C to 80U cannot exceed .

a) Gross total income

b) Total income
c) Income from business or profession
d) Income from house property

78. Gross interest = Net x 100/100 – rate of .

a) Tax
b) TDS
 c) Deduction
d) Exempted
1
3
79. Payment of LIC premium can be claimed as deduction u/s .
a) 80 C
b) 80 CCC
c) 80 D
d) 80 DD

80. Clubbing of income means .

a) Addition income of two partners
b) Inclusion of income of other person in assessee income
c) Total of income of various heads
d) Collection of income

81. Minors income is clubbed to .

a) Father ’ s income
b) Mother ’s income
c) Father’s income or mother’s income whichever is greater
d) Both mother’s and father’s income

82. As per Section 207, not having any income from business or profession is not liable to
pay advance tax.

a) A resident individual who is of the age of below 60 years

b) A resident HUF
c) A nonresident individual
d) A resident senior citizen

83. Generally, long-term capital gain is charged to tax @ (plus surcharge and cess as
applicable).

a) 10%
b) 15%
c) 20%
d) 30%
84. Mr. Sharma contributed to a political party, he can avail deduction under .
a) Section 80G
1
b) Section 80GGB 4
c) Section 80GGC
d) Section 80GGD

85. Rate of education cess on total income is .

a) 2%
b) 3%
c) 4%
d) 0.3%

86. Section 70-79 deals with .

a) Salary
b) Capital gain
c) Clubbing of income
d) Set off and carry forward

87. Income from horse race falls under the head _.

a) Salary
b) Other sources
c) Profession
d) Business

88. Deduction can be claimed for amount deposited under Suganya Samridhi Account under
.
a) 80 CC
b) 80 C
c) 80 DD
d) 80 D

89. Deduction on interest on loan taken for studies fall under .

a) 80 CC
b) 80 C
c) 80 E
d) 80 D
90. The amount of total income is rounded off to the nearest multiple of .
a) Rs.100
1
b) Rs.10 5
c) Rs.5
d) Rs.50

91 Income tax is collected on all types of income except .

(a) Agricultural Income (b) Industrial Income
(c) Capital Gain (d) Household Property
92 The Income Tax Act came into force from .
(a) 1st March 1971 (b) 1st April 1971
(c) 1st March 1961 (d) 1st April 1961
93 The Income Tax Act came into force all over India except .
(a) Andaman & Nicobar (b) Maldives
(c) Jammu & Kashmir (d) None of the above
94. As per Income Tax Act, 1961, income tax is charged on the income of at a
rates which are prescribed by the Finance Act of relevant assessment year.
(a) Current year (b) One year before previous year
(c) Previous year (d) None of the above
95. The tax payer liability is determined with reference to his or her .
(a) Financial Status (b) Residential Status
(c) All of the above (d) None of the above
96. As per the definition of Income, the income includes the following .
(a) Profits and gains
(b) Dividend declared
(c) Voluntary contribution received by a trust created
(d) All of the above
97. The period of 12 months commencing on the first day of April every year and ending on
31st March is called as .
(a) Previous Year (b) Assessment year
(c) Accounting Year (d) Financial Year
98. Previous year means the financial year immediately preceding the .
(a) Accounting Year (b) Assessment Year
(c) All of the above (d) None of the above

99. Under Income Tax Act, the

income liable for tax is classified on the basis of
.
(a) Income from Salaries (b) Income from House Property
(c) Agricultural Income (d) Both (a) and (b)
100. Agricultural income is completely exempted for assessment year .
(a) 1974-75 (b) 1985-86
(c) 1975-76 (d) 1978-79
101. The income from foreign companies by providing the services in project connected with
security of India is from tax liability.
(a) 50% exempted (b) 20% exempted 1
(c) 100% exempted (d) 55% exempted 6
102. An individual is said to be resident in India if .
(a) It is in India in the previous year for a period of 182 days or more
(b) It is in India for period of 60 days or more during the previous and 365 days or more
during the four years immediately proceeding previous year
(c) All of the above
(d) None of the above
103. The HUF is said to be resident in India if .
(a) The control and management of its affairs is wholly or partly situated in India
(b) The control and management of its affairs is partially situated out of India
(c) The control and management of its affairs is wholly or partly in out of India
(d) None of the above
104. The awards and rewards are exempted from Income Tax if .
(a) Payment is in cash (b) Payment is in kind
(c) Payment is in cash or in kind (d) None of the above
105. Income received in India whether occurred in India or outside India, the tax incidence in
case of resident is .
(a) Taxable as per slabs (b) Exempted from tax
(c) Partly exempted (d) None of the above
106. Income received in India whether occurred in India or outside India, the tax incidence in
case of resident but not ordinarily resident is .
(a) Taxable as per slabs (b) Exempted from tax
(c) Partly exempted (d) None of the above
107. Income received in India whether occurred in India or outside India, the tax incidence in
case of non-resident is .
(a) Taxable as per slabs (b) Exempted from slab
(c) Partly exempted (d) None of the above

108. Income deemed to be received in India whether occurred in India or outside India, the tax
incidence in case of resident is .
(a) Taxable as per slabs (b) Exempted from slab
(c) Partly exempted (d) None of the above
109. The income received and accrued outside India from a business controlled or profession
set up in India, the tax incidence in case of resident is .
(a) Taxable (b) Non-taxable
(c) Partly taxable (d) None of the above
110. The income received and accrued outside India from a business controlled or profession
set up in India, the tax incidence in case of non-resident is .
(a) Taxable (b) Non-taxable
(c) Partly taxable (d) None of the above
111. The tax incidence for company or firm in which income received in India and company is
resident is .
 (a) Taxable (b) Non-taxable
(c) Partly taxable (d) None of the above
112. The tax incidence for company or firm in which income received in India and company for 1
non-resident is . 7
(a) Taxable (b) Non-taxable
(c) Partly taxable (d) None of the above
113. The tax incidence for company or firm in which income received outside India from a source
controlled from India for resident is .
(a) Taxable (b) Non-taxable
(c) Partly taxable (d) None of the above
114. The tax incidence for company or firm in which income received outside India from a source
controlled from India for non-resident is .
(a) Non-taxable (b) Taxable
(c) Partly taxable (d) None of the above
115. is exempted from income tax.
(a) Interest from Indian company (b) Dividend from foreign company
(a) Cooperative dividend (d) Dividend from Indian company
116. Which section of the Income Tax Act exempted incomes have been mentioned?
(a) Section 80C (b) Section 80DD
(c) Section 10 (d) Section 2
117. of Income Tax Act is related to residential status.
(a) Section 2 (b) Section 6
(c) Section 5 (d) Section 4
118. Resident of India includes .
(a) Ordinarily resident (b) Not ordinarily resident
(c) NRI (d) Both (a) and (b)

119. The Company may have the residential status as .

(a) Resident or Non-resident (b) Not ordinarily resident
(c) Non-resident (d) Resident
120. The meaning of exempted income is .
(a) Not included in total income (b) Agricultural income
(c) Not taxable under income tax (d) All of the above
121. The number of income source for a person are .
(a) One head (b) Two heads
(c) Various heads (d) Any of the above
122. The sum of various heads is called as .
(a) Taxable income (b) Total income
(c) Gross total income (d) Adjusted income
123. The agricultural income includes .
(a) Income from sale of crop (b) Income from preparation of crop
(c) Income from nursery (d) All of the above
124. comes under agricultural income.
(a) Tea garden (b) Commodity farming
 (c) All of the above (d) None of the above

125. If the agricultural income is , then the agricultural income is considered 1

for calculating tax. 8
(a) More than ` 5,000 and total income is exceeding exemption limit
(b) More than ` 5,000
(c) More than ` 10,000
(d) Any amount
126. The Income Tax Act, 1961 broadly covers .
(a) Basic charging income
(b) Rebates and reliefs
(c) Incomes exempted from income tax
(d) All of the above
127. The capital gain is chargeable under of Income Tax Act.
(a) Section 45 (b) Section 55
(c) Section 56 (d) Section 40
128. The definition of the person includes .
(a) An individual (b) A company
(c) A Hindu undivided family (d) All of the above
129. Any rent or revenue derived from land which is situated in India and is used for agricultural
purpose is .
(a) Partially taxable (b) Fully taxable
(c) Exempted from tax (d) None of the above

130. Residential Status of an assesses can be .

(a) Different for different previous year in the same assessment year
(b) Different for different assessment year
(c) None of the above
(d) All of the above
131. The income of previous year is chargeable to tax in the .
(a) Immediately succeeding assessment year
(b) Same previous year
(c) Immediately preceding academic year
(d) None of the above
132. The interest on loan paid by the Government of India to a non-resident outside India is
in India.
(a) Not taxable (b) Partially taxable
(c) Taxable (d) Can’t say
133. An individual is resident and ordinarily resident of India if .
(a) Person had been resident in India at least 2 out of 10 previous years immediately
preceding the relevant previous year
(b) Person been in India for a period of 730 days or more during 7 years immediately
preceding the relevant previous year
(c) All of the above
(d) None of the above
134. The Resident HUF is ordinarily resident in India, if .
 (a) He has been resident in India at least 2 years out of 10 previous years immediately
(b) He has been resident in India at least 3 years out of 10 previous years immediately
(c) He has been resident in India at least 2 years out of 5 previous years immediately
1
(d) None of the above
9
135. Basic condition will be for a person who leaves India for employment .
(a) At least 182 days in India
(b) At least 60 days in previous year and 365 days in preceding 4 years
(c) At least 730 days in preceding 7 years
(d) All of the above
136. Which of the following is not included in the term Income under the Income Tax Act, 1961?
(a) Reimbursement of travelling expenses
(b) Profits and gains of business or profession
(c) Dividend
(d) Profit in lieu of salary
137. The term income includes the following types of incomes.
(a) Illegal (b) Legal income from India only
(c) Legal (d) Legal and illegal both

138. is the casual income.

(a) Interest received (b) Dividend income
(c) Pension received (d) Winning from lotteries
139. The way of tax liability by taking full advantage provided by the Act is .
(a) Tax management (b) Tax avoidance
(c) Tax planning (d) Tax evasion
140. Mr. A, partner of M/s ABC, is assessable as .
(a) Firm (b) An individual
(c) Body of individual (d) HUF

141 GST was introduced in India with effect from

a) 1.1.2017 b) 1.4.2017 c) 1.1.2018 d) 1.7.2017

142 GST was introduced in Jammu and Kashmir with effect from
a) 1.8.2017 b) 1.7.2017 c) 1.1.2018 d) 8.7.2017

143. Constitution Amendment Act, 2016 for GST was

a) 80th b) 101st c) 122nd d) None of these

144. As a result of constitution amendment for GST a Separate List --- has been inserted in the
constitution.
b) Article 246A b) Article 146B c) Article 122 C d) Article 101B

145. The incidence of tax on tax is called

c) Tax Cascading b) Tax Pyramidding c) Tax evasion d) Indiret tax

146. Under GST, ‘value addition’ refers to

d) Expenses ‘plus’ profit b) Cost plus tax c) Cost plus tax plus‘profit d) Tax plus profit
147. UTGST is applicable when
e) Sold from Union territory b) Goods are purchased by Central Government
2
c) Sold from one union territory to another union territory d) There is interstate supply
0

148. Integrated Goods and Services Tax is applicable when -

f) Sold in Union territory b) Sold from one GST dealer to another GST dealer
c) Sold within a state d) There is interstate supply

149. SGST is applicable when

g) Goods are sold within a state b) Goods are sold from one GST dealer to a customer
c) Goods are sold by a GST dealer to another GST dealer d) Interstate supply

150. The tax which was not merged into GST

h) Counterveiling Duty b) Excise duty c) Basic Customs Duty d) Purchase tax

ANSWER KEY
1 D 11 B 21 C 31 D
2 B 12 A 22 B 32 B
3 C 13 A 23 D 33 A
4 B 14 A 24 D 34 C
5 D 15 A 25 B 35 C
6 A 16 A 26 B 36 C
7 A 17 C 27 A 37 C
8 A 18 D 28 B 38 B
9 B 19 D 29 D 39 D
10 C 20 D 30 D 40 A

41 C 51 B 61 C 71 C 81 C
42 C 52 B 62 C 72 C 82 D
43 B 53 A 63 A 73 D 83 C
44 D 54 B 64 C 74 D 84 B
45 C 55 B 65 B 75 C 85 B
46 C 56 B 66 A 76 A 86 D
47 D 57 A 67 A 77 A 87 B
48 B 58 B 68 B 78 B 88 B
49 B 59 D 69 A 79 A 89 C
50 D 60 C 70 B 80 B 90 B

91 (a) 101 (c) 111 (a) 121 (d) 131 (a)

92 (d) 102 (c) 112 (a) 122 (c) 132 (a)
93 (d) 103 (a) 113 (a) 123 (d) 133 (c)
94 (c) 104 (c) 114 (a) 124 (c) 134 (a)
95 (b) 105 (a) 115 (d) 125 (a) 135 (a)
96 (d) 106 (a) 116 (c) 126 (d) 136 (d)
97 (b) 107 (a) 117 (b) 127 (a) 137 (d)
 98 (b) 108 (a) 118 (d) 128 (a) 138 (d)
99 (d) 109 (a) 119 (a) 129 (c) 139 (c)
100 (a) 110 (b) 120 (d) 130 (b) 140 (a) 2
1

141 D 143 B 145 A 147 A 149 A

142 D 144 A 146 A 148 D 150 C